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- Original SNN English summary, classification metadata and implementation interpretation. The linked EFRAG material remains attributed to EFRAG and is not reproduced.
Official fact
On 25 September 2026, EFRAG and the Sustainability Standards Board of Japan jointly hosted an outreach event in Brussels on the ESRS-40a Exposure Draft for certain non-EU undertakings. Japanese stakeholders joined online. EFRAG and the SSBJ also held a bilateral meeting to exchange updates and views on their respective standard-setting activities, including ESRS-40a, with particular attention to interoperability and the avoidance of unnecessary reporting burden for Japanese entities likely to be subject to both SSBJ Standards and ESRS-40a.
Editorial interpretation
This is an adoption and implementation development rather than a new ESRS requirement or a change to the ESRS-40a Exposure Draft. Materiality is notable because the engagement directly addresses cross-jurisdiction application and interoperability for non-EU parent undertakings, but it does not alter the legal or technical requirements pending the formal standard-setting process.
Implementation relevance
Japanese groups and other non-EU undertakings should continue to monitor the ESRS-40a process, map potential overlaps between SSBJ Standards and ESRS requirements, and preserve evidence of jurisdiction-specific reporting boundaries. The outreach should not be treated as final guidance or as changing current compliance obligations.